I'm student, who lives in PA. But, my spouse got a job, so I also sometimes live at TN starting from July, 2019. Also, both apartment contracts in PA and TN have my name on it. Thus, I think I live both PA and TN from July, 2019. Then, how should I specify my residency of PA and TN for 2019 tax filing? Thanks!
Most states in the United States define “residency” based on a person’s “domicile.” Domicile, in general, is the place which an individual intends to be his or her permanent home and to which such individual intends to return whenever absent.
An individual can only have one domicile at a time. Once a person acquires a domicile, he/she retains that domicile until another is acquired. A change of domicile requires: 1) abandonment of a prior domicile, 2) physically moving to and residing in the new locality, and 3) intent to remain in the new locality permanently or indefinitely. If a person moves to a new location but intends to stay there only a limited time (no matter how long), their domicile does not change.
As indicated above, the location of a person’s domicile is dependent on a person’s intentions. Intent is a state of mind. A state of mind is difficult to prove. As a result, taxing authorities (and courts) look to a person's actions to determine their intent. Some of the factors that courts and taxing authorities look to include:
Most states in the United States define “residency” based on a person’s “domicile.” Domicile, in general, is the place which an individual intends to be his or her permanent home and to which such individual intends to return whenever absent.
An individual can only have one domicile at a time. Once a person acquires a domicile, he/she retains that domicile until another is acquired. A change of domicile requires: 1) abandonment of a prior domicile, 2) physically moving to and residing in the new locality, and 3) intent to remain in the new locality permanently or indefinitely. If a person moves to a new location but intends to stay there only a limited time (no matter how long), their domicile does not change.
As indicated above, the location of a person’s domicile is dependent on a person’s intentions. Intent is a state of mind. A state of mind is difficult to prove. As a result, taxing authorities (and courts) look to a person's actions to determine their intent. Some of the factors that courts and taxing authorities look to include: